Proposição de um Modelo de Gestão Financeira para uma Empresa de Pequeno Porte

Abstract

This study proposes a model of financial management applied to a small industrial company, located in the interior of the state of São Paulo. The high mortality rate of small and medium-sized enterprises exposes the managerial limitation of these enterprises that lack management models feasible to their reality. In this context, this study was developed from the action-research method, in which it was possible to carry out the diagnosis of the company's financial situation, propose a management model, apply it to the company and evaluate the results achieved. The company studied did not present a structured management of its financial area, affecting its strategic and operational levels. The absence of a financial management model has led to misguided investment and working capital management decisions that have led to increased indebtedness and reduced investment capacity. Based on the proposed financial management model, it was presented a structure of processes and performance indicators that express the financial situation of the company and direct actions based on the management of its cash flow. This management model, aligned with the reality of the company, allowed the owner a long-term perspective for the business